the tax man will be playing a role in enforcing the law. you might be surprised at the panel tis, if you are not playing by the rules. few people outside of lawyers and accountants know about it, but the irs is charged with playing enforcer for president obama's new health care law. if you are not insured, it will impact your tax return beginning with the tax year 2014 and beyond. >> today's decision was a victory for people all over this country. >> this is about freedom of choice. >> medicare -- >> taxes going up on everybody. >> affordable insurance. >> the obama care program -- >> all of of the political noise surrounding the implementation of the affordleable care act has obscured the finer points about how the new law might affect each one of us. >> the irs is going to play a lot of roles. >> cath ra -- catherine tear is head of the california home health care agency. you talk about health care and taxes which are not anybody's favorite subjects and we are putting them together p. >> reporter: they will also i issue subsidies through